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HomeMy WebLinkAbout12-11-09 (2) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO.21-08-189 FIRST AND FINAL ACCOUNT OF JOHN ALBRIGHT, EXECUTOR FOR THE ~_ ESTATE OF HELEN M. BRYMESSER n `~ --' ' LATE OF CARLISLE BOROUGH `~ -~ ~ c ~° r~^ -- ,, ...._ .~> ~ ,- Date of Death: February 19, 2008 -~`, ~'. -{ _ -A r ' ~ _._ Date of Executor's Appointment: February 21, 2008 ~~? ~~ ~,,~ ~+ Advertising Grant of Letters: The Sentinel: March 5, 12 & 19, 2008 Cumberland Law Journal: March 7, 14 & 21, 2008 Accounting Period: February 19, 2008 to December 11, 2009 Purpose of Account: John Albright, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during his administration of the estate. This account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Michael A. Scherer, Esquire 19 West South Street Carlisle, PA 17013 (717) 249-6873 1 ~'~ SUMMARY OF ACCOUNT PRINCIPAL INCOME COMBINED BALANCE ON HAND AUDIT NOTICE Page 3 $609,346.64 4 $ 4,194.3 9 4 $ 17,353.74 VERIFICATION RECEIPTS OF PRINCIPAL Annuities I . AIG Annuity $122,042.51 Bank Deposits 1. Wachovia certificate of deposit # 2808 $267,624.35 2. Wachovia certificate of deposit # 2689 $ 40,000.00 3. Wachovia certificate of deposit # 2326 $ 15,000.00 4. Wachovia certificate of deposit #8911 $ 50,000.00 5. Wachovia checking $ 11,254.98 6. Wachovia Money Market $ 92,936.29 Life Insurance 1. Baltimore Life Insurance $ 10,000.00 Jewelry 1. One 14k white gold and diamond engagement ring 2. One ladies' 14k gold and diamond ring 3. One 14k yellow gold band 4. One man's 14k two-tone diamond Masonic ring 5. One man's 14k two-toned diamond Masonic ring $ 475.00 Fair market value of the jewelry as appraised by Mountz Jewelers is $1,815.00. The jewelry was given in kind (except for Item 5-which was sold) to the residual heir and as such the value is not reflected in "total assets." Refund PA State Income Tax $ 13.51 TOTAL ASSETS $ 609,346.64 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 1. Continuing Care Rx $ 615.30 2. Church of God Nursing Home $ 2,903.25 FUNERAL EXPENSES 1. Ewing Brothers Funeral Home $ 4,627.44 2. Eby Granite Works $ 106.00 ADMINISTRATIVE EXPENSES 1. Probate fees $ 987.00 3 2. Howard's Accounting $ 115.00 3. Tax Preparer Fees $ 250.00 4. Mountz Jewelers (appraisal fee) $ 165.00 5. The Sentinel (advertising) $ 238.42 6. Cumberland Law Journal (advertising) $ 75.00 PENNSYLVANIA INHERITANCE TAX 1. Total tax $ 9,750.00 Prepayment: $11,250.00 Discount: $ 487.50 Refund: $ 1,987.50 FEDERAL, STATE AND LOCAL TAXES 1. Pa. Department of Revenue (2008 income tax) $ 362.00 2. United States Treasury (2008 income tax) $ 1,599.00 3. Carlisle Borough (2008 per capita tax) $ 5.00 4. Penn Credit Corp (delinquent 20071oca1 tax) $ 30.50 FEES AND COMMISSIONS 1. John R. Albright, Executor $30,158.38 2. O'Brien, Baric & Scherer $ 6,700.00 TOTAL DISBURSEMENTS $58,687.29 DISTRIBUTION OF PRINCIPAL TO BENEFICIARIES 1. American Heart Association 2. Multiple Sclerosis Society 3. American Cancer Society 4. Zion United Church of Christ, Newville, PA 5. John Albright 6. Karen Weekley 7. Margaret Butts 8. First United Church of Christ, Carlisle, PA PRINCIPAL BALANCE ON HAND Total: $17,353.74 $ 2,500.00 $ 2,500.00 $ 2,500.00 $ 15,000.00 $ 50,000.00 $ 10,000.00 $ 5,000.00 $450,000.00 & jewelry in kind 4 RECEIPTS OF INCOME 1. Wachovia Bank certificates of deposit: $2,873.58 2. AIG Annuity Interest $1,320.81 TOTAL INCOME: $4,194.39 DISBURSEMENTS OF INCOME None. None. DISTRIBUTION OF INCOME TO BENEFICIARIES PROPOSED DISTRIBUTION TO BENEFICIARIES The executor proposes to pay the residual heir, the First United Church of Christ, 30 North Pitt Street, Carlisle, the entire balance on hand of $17,353.74, which balance includes the income to the estate under "Receipts of Income." Respectfully submitted, O'BRIEN, BARIC & SCHERER r ~~ Mi 1 A. Scherer, Esquire I. . # 61974 19 West South Street Carlisle, PA 17013 (717) 249-6873 AUDIT NOTICE Please be advised that the First and Final Account and Proposed Distribution of John Albright, Executor under the Will dated November 2, 2001 and executed by Helen M. Brymesser, Deceased, has been filed with the Clerk of the Orphans Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, and will be called for audit before the Honorable Judges of said Court on the 12th day of January, 2010, at 9:00 a.m. in Courtroom Number 2, of the Cumberland County Courthouse, Carlisle, Pennsylvania. Your interest in the Estate consists of: See attached Will and Schedule of Distribution. The Court will be asked to approve the account as stated and to make awards in accordance with the provision of the Will of Helen M. Brymesser, Deceased. Copies of the Account and Will are enclosed. It is not necessary that you or your counsel appear at the audit. However, if you have any objection to any items in the Account (or if you disagree with the position the accountant has taken on any claim), it is necessary that you appear at the time and place stated above in person or by counsel; otherwise, the Court will assume you have no objection and may approve the account as stated. If you have any questions regarding the contents of this letter, the Account of the Executor or the Will of Helen M. Brymesser, please contact the undersigned. Michael A. Scherer, Esquire 19 West South Street Carlisle, PA 17013 (717) 249-6873 Attorney for the Accountant/Executor 6 VERIFICATION John R. Albright, Executor of the Estate of Helen M. Brymesser, deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to his knowledge, there are no claims outstanding against the estate; that all income taxes presently due from the Estate have been paid, and that all inheritance tax has been paid; and that the grant of Letters Testamentary and first complete advertisement thereof occurred more than four months before the filing of the foregoing First and Final Account. This statement is made subject to the penalties of 18 Pa.C.S.A. section 4904 relating to unsworn falsification to authorities. John .Albright Date: i ~ _ (Q ". ~z 7 CERTIFICATION UNDER CCRP 6.3-1 I hereby certify that on December 11, 2009, I mailed the notice of the time and place of the presentation of the above account and proposed distribution, along with a copy of the account, proposed statement of distribution and a copy of the Will, by first class mail, postage prepaid, as follows: Heather J. Vance-Rittman, Esquire Charitable Trusts and Organizations Office of the Attorney General 14th Floor Strawberry Square Harrisburg, PA 17120 National Multiple Sclerosis Society 900 S. Broadway 2°d Floor Denver, CO 80209 American Cancer Society National Office of Probate P.O. Box 720366 Oklahoma City, OK 73162 American Heart Association National Bequest Center P.O. Box 22249 St. Petersburg, FL 33742 Zion UCC of Newburg 1818 Mountain Road Newburg, PA 17240 First Church of Christ 30 N. Pitt Street Carlisle, PA 17013 Karen Weekley 4 Subdivision Road Newville, PA 17241 Margaret Butts 1 Mount Rock Road Newville, PA 17241 8 LAST WILL AND TESTAMENT OF HELEN S. BRYMESSER I, Helen S. Brymesser of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils !i ~' heretofore made by me. FIRST ~' I direct the payment of my debts and the expenses of my last illness and ,: funeral from my estate as soon after my death as conveniently may be done. i~ 'i SECOND '~ I give, devise and bequeath my entire estate of whatever nature and I ~'~ wherever situate to my husband, John F. Brymesser, if he shall survive me~by thirty (30) ,; _ ~~ ~ -~~ ;~ days. THIRD ~ - ~ _~ In the event my husband predeceases me or fails to survive rn_e by thirty ~~ (30) days, then I make the following specific bequests: ~- ~: A. To my nephew, John Albright, the sum of $50,000.00; ,; '~ B. To my "granddaughter," Karen Turner, the sum of $10,000.00; i; C. To my "daughter," Margaret Butts, the sum of $5,000.00; ~ D. To Zion Reformed Church, Newburg, PA, the sum of $15,000.00; j~ E. To the American Heart Association, the sum of $2,500.00; ~, ,~ i~ F. To the American Cancer Society, the sum of $2,500.00; G. To the Multiple Sclerosis Society, the sum of $2,500.00; and, I~ H. To John Albright, my grandmother's clock. FOURTH ij In the event my husband predeceases me or fails to survive me by thirty (30) days, after distribution of the specific bequests in paragraph THIRD above, I give the rest, residue and remainder of my estate to the United Church of Christ, Carlisle, Pennsylvania, to be placed in a separate fund and used for the maintenance and I ii general upkeep of the church. '~ i it FIFTH ~i !,~ I direct that any and all inheritance, estate and transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. SIXTH I direct that no executrix or other fiduciary named, nominated, or appointed by this my Last Will and Testament shall be required to post any bond or give ', any security of any type for any purpose whatsoever, any law or rule of the court of the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of Pennsylvania shall apply to any interpretation or application of the validity of this instrument. SEVENTH Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. EIGHTH I appoint my husband, John F. Brymesser, Executor of this my-Last Will and Testament. Should my said Executor fail to survive me or for any reason fail to qualify as Executor, then I appoint John Albright, of 26 Greystone Road, Carlisle, Executor of this my Last Vtii1i and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of three (3) typewritten pages, the first one of j which of which bears my signature in the margin for the purpose of identification, this 20th day of November, 2001. (SEAL) Helen S. messer Signed, sealed, published and declared by the above named testatrix, Helen S. Brymesser, as and for her Last V"Vill and Testament, in the presence of us, ', who, at her request, in her sight and presence, and in the sight and presence of each 'I' other, have hereunto subscribed our names as witnesses. i ~, ADDRESS 2~1J ~;r^v r~ ~-~', t~-~i S ~.c ~r9 17d 13 j~yLli1~I~~A-. - ~dt:~-WDDRESS~1~ Iv. ~v'~nl i~lt~~ 5 ~. ~~ ~-- i~cl )~~ SpC~~ h~~ l7C~t_;~~ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND We, Helen S. Brymesser ~~~I~GrG ~ ~ • ,~c~n~/~ ~ and 'tC~J1G~Ct L - ~"l ~~t~ ~~ ,the testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument of her Last Will and Testament, and that she signed willingly and that she executed as her free and voluntary-act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as witnesses, and that to the best of their knowledge, the testatrix was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this 20th day of November, 2001. ~,~ Notarial Seal Jcr»i`er S. !_indsay, Notary Public Carlisle Scro, Comb°rlarci Ccur~ty ~.?y CoYnr^issicn E_?~~iros tiov. 2a. 2~.;C ~1 a~~e!~~ba:Panrsyi =.Na~sscc~~'ioc_, ,_.. _...